EIN: 346401391
UEI: JZRDM14Z7JL5
Audited by: Clark Schaefer Hackett
Oversight agency: 20 [Department of Transportation]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 16, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 16, 2025 (272 days ago).
What is a management decision? →FAC accepted this audit on August 5, 2024 — management decision was due February 5, 2025.
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
The City did not establish a separate special revenue fund for the Coronavirus Relief Fund. Context: During the course of our audit, we identified that 100% of the Coronavirus Relief Fund receipts and expenditures were included in the General Fund instead of a separate special revenue fund. Effect: The City was not in compliance with the establishment of funds requirement in 2020. Cause: The City was unaware of the requirement to establish a special revenue fund. Recommendation: We recommend the City implement procedures to ensure the City establishes new funds when required. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴CFDA #21.019 U.S. Department of the Treasury Criteria: Per the Ohio Office of Budget and Management Guidance and Frequently Asked Questions, a separate special revenue fund is required to separately track the receipt and expenditure activity of the Coronavirus Relief Fund. Condition: The City did not establish a separate special revenue fund for the Coronavirus Relief Fund. Context: During the course of our audit, we identified that 100% of the Coronavirus Relief Fund receipts and expenditures were included in the General Fund instead of a separate special revenue fund. Effect: The City was not in compliance with the establishment of funds requirement in 2020. Cause: The City was unaware of the requirement to establish a special revenue fund. Recommendation: We recommend the City implement procedures to ensure the City establishes new funds when required. Views of Responsible Officials: See Corrective Action Plan.
U.S. Department of Treasury City of Sylvania, Ohio respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Clark Schaefer Hackett 3166 N Republic Blvd Toledo, Ohio 43615 Audit period: December 31, 2020 The findings from the December 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings?Financial Statement Audit 2020-001 Significant Deficiency/Financial Reporting Recommendation: It was recommended the City implement procedures to ensure the City establishes new funds when required. Action Taken: We concur with the recommendation and will ensure the City establishes new funds when required. The correction was made through audit adjustments during the annual audit. Findings?Federal Award Programs Audits Significant Deficiency and Noncompliance 2020-002 Coronavirus Relief Fund - Reporting Recommendation: It was recommended the City implement procedures to ensure the City establishes new funds when required. Action Taken: We concur with the recommendation and will ensure the City establishes new funds when required. The correction was made through audit adjustments during the annual audit. If the U.S. Department of Treasury has questions regarding this plan, please call Toby Schroyer, Director of Finance at 419-885-8934. Sincerely, Toby Schroyer, Director of Finance
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
